ISTILAH DALAM AKUNTANSI (B - C) :

B :
Balance Sheet = Neraca
Balance Per Bank = Saldo menurut bank
Balance Per Book = Saldo menurut buku
Balance Sheet Account = Perkiraan neraca
Balance Amount = keseimbangan jumlah
Bank Payable = Hutang bank
Balance Before Liquidation = Saldo sebelum likuidasi
Bank Reconciliation = Reconsiliasi bank
Bank Service Charge = Bedan administrasi bank
Bank Statement = Rekening koran
Bin Card = Kartu gudang
Basic Financial Statement = Laporan keuangan pokok
Beginning Balance = Saldo awal
Betterment = Perbaikan
Book Value = Nilai buku
Book Value Of Asset = Nilai buku aktifa
Book Value Per Share = Nilai buku per saham
Branch = Cabang
Branch Merchandise = Barang dagangan cabang
Branch Profit = Keuntungan cabang
Break Event = Pulang pokok
Break Even Piont = Titik pulang pokok
Break Even Sales = Penjualan pulang pokok
Budget = Anggaran
Budget Variance = Selisih anggaran
Budget Flexible = Anggaran flexsibel
Budget Fixed = Anggaran tetap
Budget Cycle = Siklus Anggaran
Budget Balance Sheet = Anggaran neraca
By Product = Produksi sampingan
Building = Gedung
Business Entity = Kesatuan usaha

C :
Capital = Modal
Capital Statement = Laporan perubahan modal
Capital Stock = Modal saham
Cash = Kas
Cash Budget = Anggaran kas
Cash Count = Perhitungan kas
Cash Disbursement Journal = Jurnal pengeluaran kas
Cash Discount = Potongan yang diberikan atas pembayaran tunai
Cash Flow = Alur kas
Cash Flow Cycle = Siklus alur kas
Cash In Bank = Kas dalam bank/kas di bank
Cash On Hand = Kas di tangan
Cash In Transit = Kas dalam perjalanan
Cash Payment Journal = Buku kas pengeluaran
Cash Receipt Journal = Buku kas penerimaan
Cash Sales = Penjualan tunai
Closing Entries = Ayat jurnal penutup
Cost = Biaya
Cost Accounting = Akuntansi biaya
Cost Of Goods Avaible For Sales = Harga pokok barang tersedia untuk dijual
Cost Of Goods Manufactured = Harga pokok produksi
Cost Of Sold = Harga pokok barang yang di jual
Currency = Mata uang
Currency Asset = Harta lancar
Currency Liabilities = Hutang jangka pendek

Semoga istilah ini dapat bermanfaat dan dapat memberikan sedikit tambahan pengetahuan bagi kita semua.